- X is an institution that provides higher education for people aged fifty and older (known as HOVO education), with courses offered at the hbo and university level.
- Until September 1, 2016, HOVO courses could be offered exempt from value-added tax. However, the Inspector has determined that providers are now liable for VAT at the standard rate.
- The Arnhem-Leeuwarden Court ruled that the lectures exemption applies to HOVO education.
- The Secretary of State has filed an appeal with one ground for cassation.
- The Supreme Court has upheld the appeal by referring to a previous case.
- The case has been referred to the Den Bosch Court to address the unresolved issue of whether the Inspector validly revoked the trust created with X regarding the application of the relevant tax law for the period in question (September 2016).
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
